/akn/my/act/pua/2017/221
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KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS TERBITAN ATAU PENAWARAN SUKUK PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) 2017 is Malaysia P.U. (A), cited as P.U. (A) 221 2017, currently marked in force and first recorded in 2017.
Opening note
Kaedah-kaedah ini bolehlah dinamakan
Kaedah-Kaedah
Cukai
Pendapatan (Potongan bagi Perbelanjaan ke atas Terbitan atau Penawaran Sukuk
Pelaburan Mampan dan Bertanggungjawab) 2017.
Kaedah-kaedah ini disifatkan berkuat kuasa mulai tahun taksiran 2016
hingga tahun taksiran 2020.
Tafsiran
Dalam Kaedah-kaedah ini, “syarikat” ertinya suatu syarikat yang bermastautin di Malaysia yang—
diperbadankan, atau disifatkan telah didaftarkan, di bawah Akta
Syarikat 2016 [Akta 777]; atau
diperbadankan di bawah Akta Syarikat Labuan 1990 [Akta 441] dan syarikat itu telah membuat pilihan di bawah seksyen 3A Akta Cukai Aktiviti
Perniagaan Labuan 1990 [Akta 445] untuk dikenakan cukai mengikut Akta
Cukai Aktiviti Perniagaan Labuan 1990.
Potongan
Bagi maksud menentukan pendapatan larasan suatu syarikat daripada perniagaannya dalam tempoh asas bagi suatu tahun taksiran, suatu potongan hendaklah dibenarkan bagi perbelanjaan yang dilakukan oleh syarikat itu ke atas terbitan atau penawaran Sukuk Pelaburan Mampan dan Bertanggungjawab yang diluluskan atau
P.U. (A) 221 3
dibenarkan oleh, atau diserah simpan dengan, Suruhanjaya Sekuriti Malaysia di bawah
Akta Pasaran Modal dan Perkhidmatan 2007 [Akta 671].
terpakai bagi
Sukuk
Pelaburan
Mampan dan
Bertanggungjawab yang diterbitkan atau ditawarkan kepada pelabur menurut garis panduan yang berhubungan dengan sukuk yang dikeluarkan oleh Suruhanjaya Sekuriti
Malaysia di bawah Akta Pasaran Modal dan Perkhidmatan 2007 yang sembilan puluh peratus daripada hasil yang diperoleh daripada terbitan atau penawaran Sukuk Pelaburan
Mampan dan Bertanggungjawab itu digunakan semata-mata bagi maksud membiayai
Projek Pelaburan Mampan dan Bertanggungjawab yang disebut dalam garis panduan yang berhubungan dengan sukuk yang dikeluarkan oleh Suruhanjaya Sekuriti Malaysia di bawah Akta Pasaran Modal dan Perkhidmatan 2007.
Jumlah amaun potongan yang dibenarkan di bawah subkaedah (1)
hendaklah bersamaan dengan amaun perbelanjaan yang dilakukan oleh syarikat itu ke atas terbitan atau penawaran Sukuk Pelaburan Mampan dan Bertanggungjawab itu.
Ketidaklayakan untuk mendapat potongan
Suatu syarikat tidak layak mendapat potongan di bawah Kaedah-Kaedah ini dalam tempoh asas bagi suatu tahun taksiran jika bagi tahun taksiran itu syarikat itu telah membuat tuntutan bagi suatu potongan bagi perbelanjaan ke atas terbitan atau penawaran Sukuk Pelaburan Mampan dan Bertanggungjawab di bawah mana-mana
Kaedah-Kaedah yang dibuat di bawah seksyen 154 Akta.
Dibuat 19 Julai 2017
[Perb.CR(8.09)294/6/4-9(SJ.9)(2016)(SK.3); LHDN, 01/10.5-1/60-6);
PN(PU2)80/LXXXVII]
DATUK SERI JOHARI BIN ABDUL GHANI
Menteri Kewangan Kedua
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 154(2) Akta Cukai
Pendapatan 1967]
P.U. (A) 221 4
INCOME TAX ACT 1967
INCOME TAX (DEDUCTION FOR EXPENDITURE ON ISSUANCE OR OFFERING OF
SUSTAINABLE AND RESPONSIBLE INVESTMENT SUKUK) RULES 2017
Opening note
These rules may be cited as the Income Tax (Deduction for Expenditure on Issuance or Offering of Sustainable and Responsible Investment Sukuk)
Rules 2017.
These Rules shall be deemed to have effect from the year of assessment 2016 until the year of assessment 2020.
Interpretation 2.
In these Rules, “company” means a company resident in Malaysia which is—
incorporated, or deemed to be registered, under the Companies Act 2016
[Act 777]; or
incorporated under the Labuan Companies Act 1990 [Act 441] and the company has made an election under section 3A of the Labuan Business
Activity Tax Act 1990 [Act 445] to be charged to tax in accordance with the
Labuan Business Activity Tax Act 1990.
Deduction 3.
For the purpose of ascertaining the adjusted income of a company from its business in the basis period for a year of assessment, a deduction shall be allowed for the expenditure incurred by the company on the issuance or offering of a Sustainable and
Responsible Investment Sukuk approved or authorized by, or lodged with, the Securities
Commission Malaysia under the Capital Markets and Services Act 2007 [Act 671].
P.U. (A) 221 5
Subrule (1) shall apply to the Sustainable and Responsible Investment
Sukuk issued or offered to an investor in compliance with the guidelines relating to sukuk issued by the Securities Commission Malaysia under the Capital Markets and Services
Act 2007 which ninety percent of the proceeds raised from the issuance or offering of the
Sustainable and Responsible Investment Sukuk are used solely for the purpose of funding the Sustainable and Responsible Investment Project specified in the guidelines relating to sukuk issued by the Securities Commission Malaysia under the Capital Markets and
Services Act 2007.
The total amount of deduction allowed under subrule (1) shall be equivalent to the amount of expenditure incurred by the company on the issuance or offering of the Sustainable and Responsible Investment Sukuk.
Disqualification from deduction 4.
A company shall not be eligible for the deduction under these Rules in a basis period for a year of assessment where for that year of assessment the company has made a claim for a deduction for expenditure on the issuance or offering of the
Sustainable and Responsible Investment Sukuk under any Rules made under section 154 of the Act.
Made 19 July 2017
[Perb.CR(8.09)294/6/4-9(SJ.9)(2016)(SK.3); LHDN, 01/10.5-1/60-6);
PN(PU2)80/LXXXVII]
DATUK SERI JOHARI BIN ABDUL GHANI
Second Minister of Finance
[To be laid before the Dewan Rakyat pursuant to subsection 154(2) of the Income Tax
Act 1967]